Analysis of issues of certification of persons in the audit profession in the public sector in the Republic of Serbia

Abstract

In the context of the public sector, the key stakeholder is the state, i.e., all citizens of the Republic of Serbia as taxpayers. Therefore, public auditors must act as citizens, performing control activities and independent assurance services, and in order to be possible, it is important to ensure the existence of relevant and appropriate criteria for their selection. The subject of this paper is the analysis of the issue of certification of public internal auditor in the Republic of Serbia by performing a comparative analysis of conditions and programs for acquiring professional titles in the internal audit. The main conclusion is that there are differences in the conditions and programs, which are most pronounced in the domain of the number of exams taken, as well as the average time required to acquire a professional title.